How reliable are earnings? : A study about real activities manipulation and accrual-based management in Europe
Background & Subject discussion: Financial reporting and earnings affect stakeholders’ decisions and is a vital component in firm’s information disclosure. Management possesses considerable influence over financial reports. Earnings consist of a cash-flow and accrual component. Earnings can...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
| Published: |
Umeå universitet, Företagsekonomi
2013
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-73307 |